(Kuala Lumpur, 12/08/1977)
ENTRY INTO FORCE : 6 March 1981, in accordance with article 16
Depositary: N/A
Parties | Date of Signature | Date of ratification / Other | Entry Into Force | Domestication Legislation (where available) |
---|---|---|---|---|
Fiji | 2 Jun 1978 | 27-Mar-85 |   |   |
Papua New Guinea | 9 Mar 1978 | 1 May 1980 Rt |   |   |
Samoa |   | 25 Nov 1999 a |   |   |
Afghanista | 24-Aug-82 | 23 Dec 1999 A |   |   |
Bangladesh | 15-Sep-81 | 12-Aug-85 |   |   |
Bhutan |   | 5 Jun 2000 a |   |   |
Brunei Darussalam |   | 6 Dec 1988 a |   |   |
Cambodia |   | 10 Jul 2001 a |   |   |
China |   | 5 Feb 1988 a |   |   |
DECLARATIONS |   |   |   |   |
France [#] |   | 14 Dec 1988 a |   |   |
India | 21-May-84 | 26-Feb-90 |   |   |
Indonesia | 13-Aug-82 | 01-Sep-93 |   |   |
Iran (Islamic Republic of) |   | 18 Nov 1996 a |   |   |
Lao People's Democratic Republic |   | 12 Sep 1986 a |   |   |
Malaysia | 12-Oct-82 | 11-Nov-84 |   |   |
Maldives |   | 25 Jun 1985 a |   |   |
Micronesia (Federated States of) |   | 28 Dec 1993 a |   |   |
Myanmar |   | 29 Jul 1999 a |   |   |
Nepal | 16-May-84 | 12-Sep-84 |   |   |
Pakistan | 11-Apr-82 | 08-Jul-85 |   |   |
Philippines | 13-Sep-81 | 11 Sep 1986 A |   |   |
Republic of Korea | 12-Oct-82 | 07-Mar-85 |   |   |
Singapore |   | 29 Jun 1982 a |   |   |
Sri Lanka | 15 Sep 197 | 08-Nov-92 |   |   |
Thailand | 26-Apr-85 | 11 Sep 1986 A |   |   |
Viet Nam | 09-Sep-82 | 23 Feb 1981 A |   |   |
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(Unless otherwise indicated, the declarations and reservations were made upon ratification, accession or acceptance.)
With regard to paragraph 2(a) (iv) of article 11
1. Whether the remuneration of employees of the institute is exempted from the tax levied in France shall depend on the establishment by the institute of an internal tax on such remuneration
2. This exemption shall not apply to pensions and like income
3. Salaries and emoluments may be taken into account for purposes of calculating the tax due on income from other sources
Notes
1. Publishing as a UNESCO and WIPO document (vol. 19609). The signatures were affixed on separate copies of the Agreement (see "Note" above). In accordance with the provision of article 14 (3) of the Agreement in the text established by the Secretary-General and accepted by the signatory States, these signatures were considered, in the absence of notification to the contrary, as tantamount to signatures paragraph 1 of the same article 14
2. in accordance with a request made by the Governing Council of the Asia-Pacific Institute for Broadcasting Development the Secretary-General circulated on 13 June 1986 a proposed amended text of the Agreement (draw up in Chinese, English, French and Russian) which was deemed adopted in the absence within 90 days of objections to the proposed amended text or to the amendment procedure thus adopted
3. On 29 January 2001, the Government of China notified the Secretary-General of the following
The People's Republic of China confirmed that "in accordance with the declaration contained in the instrument of acceptance by China to the Amendments [of 21 July 1999], which was deposited with Secretary-General on 10 April 2000, the Agreement as amended by the Amendments of 21July 1999 is applicable to the Macao Special Administrative Region.
4. In connection with "the question of imposition of taxes on the income earned by the French nationals and the permanent residents in France while working at AIDB, the Council noted the position that in view of the articles 12.2(a)(ii) and (iv) of the Agreement establishing AIBD and the article V.1. (B) of the supplementary Agreement signed by AIBD and the Govenment of Malaysia, the French nationals and the permanent residents of France will enjoy tax free benefits on the emoluments earned while working at AIBD and further recognised the right of the Govenment of France to levy taxes on such incomes derived by the French nationals and permanent residents in France during their secondment to, or emplyment at the AIBDSZ
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